Integrated Filing — IndAS



General information about company
Scrip Code 500338
NSE Symbol PRSMJOHNSN
MSEI Symbol NOTLISTED
ISIN INE010A01011
Name of company PRISM JOHNSON LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 07-Aug-2025   10:45:00
End date and time of board meeting 07-Aug-2025   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
DisclosurefortheDefaultonLoansandDebtSecuritiesisnotapplicabletotheCompanyduringthereportingquarter



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 17708700000
Other income 102600000
Total income 17811300000
2 Expenses
(a) Cost of materials consumed 3963900000
(b) Purchases of stock-in-trade 2739500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -234100000
(d) Employee benefit expense 1433700000
(e) Finance costs 417700000
(f) Depreciation, depletion and amortisation expense 1194600000
(f) Other Expenses
1 Power and Fuel 2964600000 2964600000
2 Freight Outward 2399700000 2399700000
3 Other Manufacturing Expenses 1343800000 1343800000
4 Other Expenses 1471700000 1471700000
Total other expenses 8179800000
Total expenses 17695100000
3 Total profit before exceptional items and tax 116200000
4 Exceptional items -5000000
5 Total profit before tax 111200000
6 Tax expense
7 Current tax 37400000
8 Deferred tax -9400000
9 Total tax expenses 28000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 83200000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 83200000
17 Other comprehensive income net of taxes 100000
18 Total Comprehensive Income for the period 83300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 5033600000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.17
Diluted earnings (loss) per share from continuing operations 0.17
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.17
Diluted earnings (loss) per share from continuing and discontinued operations 0.17
24 Debt equity ratio 0.0056
25 Debt service coverage ratio 0.0235
26 Interest service coverage ratio 0.0548
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1The above financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on August 72025 The Statutory Auditors have carried out the limited review of the results n2Please refer scanned copy of the results duly uploaded on the designated portal of BSEandNSE and on the website of the Company for point no2 n3Please refer scanned copy of the results duly uploaded on the designated portal of BSEandNSE and on the website of the Company for point no3 n4 During the quarter ended June 30 2025 the Company has terminated the Power Consumption Agreement PCA executed on May 31 2023 with ReNew Green MPR Two Private Limited ReNew a special purpose vehicle for setting up captive wind power project aggregating 24 MW for supply to the Cement Plant of the Company at Satna Madhya Pradesh in which the Company hold 45percentage shareholding having investment value of Rs 7.28 Crores pursuant to material breach of terms of the PCA by ReNew As per the terms of the PCA the Share Subscription and Shareholders Agreement dated May 30 2023 also stands terminated being coterminus with PCA Consequent to the termination of the above agreements ReNew ceased to be an associate of the Company with effect from May 30 2025 as per Indian Accounting Standards Ind AS nAs efforts to amicably resolve the dispute reached an impasse both parties have agreed to initiate arbitration proceedingsThe Company believes it has strong case on merits and is likely to succeed in the matter n5The figures for the quarter ended March 312025 are the balancing figures between audited figures in respect of the full financial year ended March 312025 and the published year to date figures upto December 312024 n6Figures of the previous periods have been regrouped wherever necessary



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Cement 9135500000 9135500000
2 HRJ 5330600000 5330600000
3 RMC 3307200000 3307200000
Total Segment Revenue 17773300000
Less: Inter segment revenue 64600000 64600000
Revenue from operations 17708700000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Cement 742800000 742800000
2 HRJ -104300000 -104300000
3 RMC -164100000 -164100000
Total Profit before tax 474400000
i. Finance cost 417700000 417700000
ii. Other Unallocable Expenditure net off Unallocable income -54500000 -54500000
Profit before tax 111200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Cement 28196700000 28196700000
2 HRJ 13444700000 13444700000
3 RMC 7489300000 7489300000
Total Segment Asset 49130700000 49130700000
Un-allocable Assets 6189900000 6189900000
Net Segment Asset 55320600000 55320600000
4 Segment Liabilities
Segment Liabilities
1 Cement 17875400000 17875400000
2 HRJ 6848700000 6848700000
3 RMC 6385700000 6385700000
Total Segment Liabilities 31109800000 31109800000
Un-allocable Liabilities 9215000000 9215000000
Net Segment Liabilities 40324800000 40324800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1The operating segments identified are Cement HRJ and RMC Ready mixed Concrete Segment revenue segment expenses segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment Revenue expenses assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under Unallocated revenue expenses assets liabilities The Operating Segments have been reported in a manner consistent with the internal reporting provided to the Executive Management Committee which is the Chief Operating Decision Maker n2Segment results includes the impact of exceptional items as given in note no2 of unaudited financial results n3The figures for segment revenue and segment results for the quarter ended March 312025 are the balancing figures between audited figures in respect of the full financial year ended March 312025 and the published year to date figures upto December 312024 n4Figures of the previous periods have been regrouped wherever necessary



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 100000 100000
Total Amount of items that will not be reclassified to profit and loss 100000
2 Income tax relating to items that will not be reclassified to profit or loss 0
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 100000